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Section 13: Account

The Meghalaya (Mobile Phone Connection ) Cess, Act, 2002 (Act No.5 of 2002)State Act of Meghalaya · Act 5 of 2002

(1) Every operator liable to pay Cess under this Act and every operator who is required so to do by the Authorised Officer shall keep as account of the connection by him in such form as may be prescribed.

(2) The Commissioner of Taxes by notice in writing or by notification in the Official Gazette, direct any operator or any class of operator to maintain accounts and records showing such particulars regarding their business in such manner as may be specified by him.

(3) A register operator shall keep all books of accounts, registers and documents relating to his business at the place of business specified in the certificate of registration with his previous approval, at such other place, as Authorised Officer may allow.

Where this provision sits

ActThe Meghalaya (Mobile Phone Connection ) Cess, Act, 2002 (Act No.5 of 2002)
Section13
Marginal noteAccount
JurisdictionState of Meghalaya
StatusIn force as published by the source

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